WILLIAM P. PRESCOTT, ESQ., M.B.A.-EXECUTIVE PROGRAM

Transcription

1 William P. Prescott is a shareholder in the law firm of WHP, Avon, Ohio. Bill represents dentists and dental specialists in the areas of practice sales and acquisitions, succession planning, valuations of group practice and solo group arrangements, associate buy-ins, owner buy-outs, group practice operations, entity selection, fringe benefit and retirement plan design. Martindale-Hubbell has awarded Bill an AV rating for preeminent legal ability and having the highest ethical standards. Bill has also been elected as a Fellow, American College of Tax Counsel. Former Dental Equipment and Supply Representative Prior to practicing law in the representation of dentists and dental specialists for 28 years with the same Firm, Bill worked in the dental equipment and supply industry for 16½ years as a territory salesman, equipment specialist and General Manager, Saslow Dental Company Northern Ohio. Books Joining And Leaving The Dental Practice, Third Edition, Joining And Leaving The Dental Practice, Second Edition, Berning & Affiliates, Inc., December Joining And Leaving The Dental Practice, First Edition, Business, Legal, And Tax Planning for the Dental Practice, Second Edition, PennWell Corporation, Business, Legal, And Tax Planning for the Dental Practice, First Edition, PennWell Corporation, The Practice Acquisition Handbook, Berning & Affiliates, Inc., The Limited Liability Company and Other Entities For Dentistry, Berning & Affiliates, Inc., Bill is also the author of numerous articles on the law and dentistry. Member Bill is a member of the following organizations: American Bar Association, Section of Taxation, Closely Held Businesses Committee; Small Business Council of America; Ohio Bar Association; Cleveland Metropolitan Bar Association. Appointments Fellow, American College of Tax Counsel; ADA Consultant, ; American Bar Association, Section, Closely Held Businesses Committee, Chair, Term; Vice- Chair, Professional Practices, 2009-Present; Chair, Editorial Board, The Practical Tax Lawyer, American Law Institute, 2007-Present. Wickens, Herzer, Panza, Cook & Batista Co Chester Road Avon, OH Phone 440/ Cell 440/ Fax 440/ WPrescott@WickensLaw.com BOT WPP BIOS\ docx 1 (9/27/2017)

2 A B C ARTICLES 1. "Group practice: Sharing pay, control, and other stuff" (Part 3), Dental Economics, "Group practice: Getting in and getting out unscathed" (Part 2), Dental Economics, August "Group practice: Look before you leap, especially into a nontraditional group" (Part 1), Dental Economics, July "The dental associate contract" (Part 2), Dental Economics, June "The dental associate contract" (Part 1), Dental Economics, "Personal Goodwill in Asset Sale of "C" Corporations", The Practical Tax Lawyer, Spring 2017, Co-authored with Mark G. Sklarz; Jeffrey M. Dirmann; Evangeline V. Kliegman. 7. "Worker Classification Issues: Generally and in Professional Practices", The Practical Tax Lawyer, Winter 2017, Co-authored with Mark P. Altieri, J.D., LL.M., CPA, PFS; Kelly A. VanDenHaute, J.D.; Russell I. Tietz, CPA. 1. "Compensation-based buy-ins to C corporations", Dental Economics, December "The current status of personal goodwill", Dental Economics, October "Professional Practice Transitions, Section 197, and the Anti-Churning Rules", The Practical Tax Lawyer, Spring 2016, Co-authored with Mark P. Altieri, J.D., LL.M., CPA, PFS. 4. "Your Map to Technology Purchases", The New Dentist, Spring "Change is Good You Go First", Dental Economics, "Letters of Intent", Dental Economics, November "Co-Ownership - What Works, What Doesn't and Why!", Dental Economics, "Succession Planning for Dental and Dental Specialty Practices", The Practical Tax Lawyer, Spring 2015, Co-authored with Mark P. Altieri, J.D., LL.M., CPA, PFS. 4. "Exit Strategies", Dental Economics, BOT WPP BIOS\ docx 2

3 D E F G H ARTICLES - Continued 1. "Change is Good You Go First!", ODA Today, Ohio Dental Association, "Exit Planning for Professionals", Probate & Property, a Publication of the Real Property, Trust and Estate Law Section, American Bar Association, , Co-authored with Daniel H. McCarthy and Steven B. Gorin. 1. "Hiring and Retaining Quality Employees", NYMO, American Association of Orthodontists, August "Co-Ownership It's Taxing!", Contact, American Academy of Dental Group Practice, December "Co-Ownership in Dental Practices: It's Taxing", The Practical Tax Lawyer, Summer "Taxing Decisions: More Current Developments In The Sale Of Personal Goodwill", The Practical Tax Lawyer, Spring 2012, Co-authored with Paul D. Rang, D.M.D., J.D. 4. "Payroll Taxable Wages Of An Owner And Employee Of An S Corporation", The Practical Tax Lawyer, Winter 2012, Co-authored with Mark P. Altieri, J.D., LL.M., CPA, PFS and Kelly A. Means, J.D. 1. "The effects of health care reform", Dental Economics, October 2011, Co-authored with Kelly A. Means, J.D. 2. "Legislation Affecting Your Practice", Dental Economics, "Current Developments in the Sale of Personal Goodwill", The Practical Tax Lawyer, Spring, 2011, Co-authored with Paul D. Rang, D.M.D., J.D. 4. "Ohio Tax Risk", Roe Reports, Spring "Professional Practice Transitions, Section 197, And The Anti-Churning Rules", The Practical Tax Lawyer, Winter 2011, Co-authored with Mark P. Altieri, J.D., LL.M., CPA, PFS and Phillip Thornton, Ph.D. 1. "A Taxing Decision", ADS Insider, November 2010, Co-authored with Paul D. Rang, D.M.D., J.D. BOT WPP BIOS\ docx 3

4 I J K L M ARTICLES - Continued 2. "A Taxing Decision", ADS Florida Insider, November 2010, Co-authored with Paul D. Rang, D.M.D., J.D. 3. "Perils for practice transition: Double taxation of goodwill", Dental Economics, November 2010, Co-authored with Paul D. Rang, D.M.D., J.D. 4. "Health Care Reform for Small Employers", The Practical Tax Lawyer, Fall 2010, Co-authored with Kelly A. Means, J.D., Richard A. Naegele, M.A., J.D., and Mark P. Altieri, J.D., LL.M., CPA, PFS. 5. "Co-Ownership: a taxing relationship", Dental Economics, "Worker Classification Issues in Professional Practices", The Practical Tax Lawyer, Summer 2010, Co-authored with Mark P. Altieri, J.D., LL.M., CPA, PFS and Kelly A. Means, J.D. 1. "Selling or Acquiring Your Practice Do You Need A Letter of Intent?", The Bulletin, The Greater Cleveland Dental Society, Fall "Technology Versus Cost", Proofs, June "Technology Versus Cost", Dental Economics, "Retirement Plan Option for Small Employers Make 401(k) Plans Affordable", Legal Basics for Small Business, Ohio Bar Association, 2009, Co-authored with Richard A. Naegele, M.A., J.D. 1. "Three Prong Approach", ADS Florida Insider, October "Who Are You?", ADS Florida Insider, "Try To Take It Personally: Revising the Role of Goodwill in the Sale of a Professional Service Corporation", The Practical Tax Lawyer, Vol.20, No.3, Spring 2006, Co-authored with Kamran Idrees, J.D., LL.M. "Entity Selection", Strategies for Success, The Matsco Companies, Spring "Retirement Plan Option for Small Employers Make 401(k) Plans Affordable", Legal Basics for Small Business, Ohio Bar Association, 2004, Co-authored with Richard A. Naegele, M.A., J.D. BOT WPP BIOS\ docx 4

5 ARTICLES - Continued N O P Q R "Succession Planning for Group Practices", Contact, Academy of Dental Group Practice, December "Ready Set Retire!", Dental Economics, PennWell Corporation, July 2001, Co-authored with Dr. James R. Pride. "Retirement Plan Option For Small Employers Make 401(k) Plans Affordable", Legal Basics for Small Business, Ohio State Bar Association, 2000, Co-authored with Richard A. Naegele, M.A., J.D. 1. "Safe Harbor 401(k) Plans", Briefs, Wickens, Herzer & Panza, July 1999, Co-authored with Richard A. Naegele, M.A., J.D. 2. "The Right Stuff - How to Assess Whether a Practice is Right for You", Strategies for Success, The Matsco Companies, Summer Dental Business Monthly, Newsletter Publication, Co-founded with Dr. James R. Pride and Brian C. Hufford, CPA, CFP; -December 1999, Monthly. 4. "401(k) Plans", The Bulletin, The Greater Cleveland Dental Society, Vol.53, No.2., Winter "Buyers Must be Wary of the Practice Real Estate", Veterinary Business, Vol.1, No.2, Fall "Lease and Real Estate Matters", The Bulletin, The Greater Cleveland Dental Society, Vol.52, No.6, Fall "Selling Your Practice to or Accepting Employment With a Dental Management Company", The Bulletin, The Greater Cleveland Dental Society, Vol.52, No.4, Summer "Early Warnings When Signing onto MSOs", Interview, IMPACT, Academy of General Dentistry, July "Who's the Boss?", Dental Economics, PennWell Corporation, 1998, Co-authored with Dr. James R. Pride. BOT WPP BIOS\ docx 5

6 S T U V W ARTICLES - Continued 1. "Retaining Employees", The MasterMind Network, Newsletter, October "Determining Practice Value", Strategies for Success, The Matsco Companies, Vol.1, No.1, Summer "Practice Valuations", The Bulletin, The Greater Cleveland Dental Society, Vol.51, No.4, Summer "Hiring and Firing", The Bulletin, The Greater Cleveland Dental Society, Fall "The Basics of Hiring and Firing", Journal of the California Dental Association, July "Travel and Entertainment Expenses: How Do They Affect Income", Briefs, Wickens, Herzer & Panza, Contributing Author, June "The Law and Managed Care Plans", Journal of the California Dental Association, June "Employment Practices, Hiring Considerations", Pride News, Vol.8, No.1, Summer "Lease vs. Purchase of Dental Equipment", The Bulletin, The Greater Cleveland Dental Society, Winter "Practice Options, Part 3 of 3", Word of Mouth, Meer Dental Company, Vol.II, No.5. October "Practice Options, Part 2 of 3", Word of Mouth, Meer Dental Company, Vol.II, No "Practice Options, Part 1 of 3", Word of Mouth, Meer Dental Company, Vol.II, No.5. July "What Records Will You Need When It's Tax Time Next Year?", Proofs, PennWell Publishing Co., "Lease vs. Purchase of Dental Equipment", Dental Economics, PennWell Corporation, Dick Hale, Editor Comments by Attorney Prescott, December BOT WPP BIOS\ docx 6

7 SPEAKING ENGAGEMENTS A Case Western Reserve University, 13, 2017 Entering Practice Make the First Choice the Right Choice!; 2. Roseman Dental School 25, 2017 Entering Practice Make the First Choice the Right Choice!; South Jordan, Utah B The Ohio State University, School of Dentistry Orthodontic Residents 4. American Bar Association, Section, Meeting 5. Connecticut Society of Periodontists 1. American Bar Association, Section, Meeting 2. Case Western Reserve University, 3. Case Western Reserve University, Endodontic Residents 31, , , , , , 2016 Entering Practice Make the First Choice the Right Choice!; Columbus, Ohio Dissolving or Selling Your Law Practice: Practical and Ethical Considerations; Panel; Washington, DC Business, Legal, And Tax Planning for the Dental Practice; Cromwell, Connecticut Independent Contractors What's New is Old Again; Panel; Los Angeles, California Entering Practice Make the First Choice the Right Choice!; Entering Practice Make the First Choice the Right Choice!; 4. Roseman Dental School 19, 2016 South Jordan, Utah 5. The Ohio State University, School of Dentistry Orthodontic Residents 6. American Bar Association, Section, Meeting 1, , 2016 Columbus, Ohio Best Practices for the Planning, Valuation and Sale of Personal Goodwill; Panel; Washington, D.C. 7. Medina County Dental Society 10, 2016 Practice Succession & Operations; Medina, Ohio 8. Case Western Reserve University, 24, 2016 BOT WPP BIOS\ docx 7

8 C Delta Sigma Delta Dental Fraternity Cleveland Chapter 10. Women in Peds Pediatric Dental Study Group 11. BIG Idea: Small Group Practice American Dental Association 12. Alpha Omega Dental Fraternity Cleveland Chapter 1. American Bar Association, Section 2. Chicago Dental Society, Midwinter Meeting 3. Chicago Dental Society, Midwinter Meeting 28, 2016 October 10, 2016 October 19, 2016 November 30, , , , 2015 Practice Succession & Operations; Valley View, Ohio Practice Succession & Entry Planning; Building the Legal Entity; Denver, Colorado Practice Succession & Operations; field Hts., Ohio Retirement Plans for Professional Practice Owners; Panel; Houston, Texas Morning: Valuations & Associates: What You Need to Know Before You Hire an Associate; Panel; Chicago, Illinois Afternoon: Practice Transitions The Process For a Complete or Fractional Sale; Panel; Chicago, Illinois 4. Roseman Dental School 14, 2015 South Jordan, Utah 5. American Association of Endodontists Annual Meeting 8, 2015 Entering Practice Make the First Choice the Right Choice!; Seattle, Washington 6. Virginia Dental Association, Annual Session Annual Meeting 7. Virginia Dental Association, Annual Session Annual Meeting 8. Case Western Reserve University School of Dental Medicine 17, , , 2015 Joining And Leaving The Dental Practice; Morning Session; Afternoon Session; Norfolk, Virginia Entering Practice Make the First Choice the Right Choice!; Morning Session; Norfolk, Virginia 9. William P. Prescott WHP December 4, 2015 Worthington, Ohio 10. William P. Prescott WHP December 11, 2015 Independence, Ohio BOT WPP BIOS\ docx 8

9 D American Bar Association, Section 2. Case Western Reserve University, Third Year Students 3. Case Western Reserve University, Third Year Students 4. American Association of Orthodontists 5. American Association of Orthodontists 24, , , , , 2014 Entity Choice; The Purchase and Sale of a Closely Held Business and Professional Practice; Panel; Phoenix, Arizona Entering Practice Make the First Choice the Right Choice!; Entering Practice Make the First Choice the Right Choice!; The Basics of Hiring and Firing; Webinar Employment Policies You Need To Know; Webinar 6. Ohio Dental Association 28-29, 2014 Leadership Institute Keynote Address and Breakout Sessions; Exit Strategies The Rate Race Is Over And The Rats Didn't Win!; Entering Practice Make the First Choice the Right Choice!; Columbus, Ohio 7. American Bar Association, Section 8. Oregon Health and Sciences University, Orthodontic Residents 9. University of Pittsburgh, Orthodontic Residents 10. American Bar Association, Section 11. Case Western Reserve University 9, , , , , 2014 Worker Classification In Professional Practices; Panel; Washington, D.C. Entering Practice - Make the First Choice the Right Choice!; Webinar Entering Practice - Make the First Choice the Right Choice!; Pittsburgh, Pennsylvania Succession Planning for Closely Held Businesses and Professional Practices II; Panel; Denver, Colorado 12. Winer + Bevilacqua Symposium October 22, 2014 Exit Strategies The Rat Race Is Over And The Rats Didn't Win!; Akron, Ohio BOT WPP BIOS\ docx 9

10 E MetroHealth Medical Center Pediatric Dental Residents 2. American Bar Association, Section 3. Case Western Reserve University School of Dental Medicine 4. MetroHealth Medical Center Dental Residents 5. The Cleveland Clinic Dental Residents 6. Case Western Reserve University School of Dental Medicine 7. Chicago Dental Society, Midwinter Meeting 8. Chicago Dental Society, Midwinter Meeting 9. Chicago Dental Society, Midwinter Meeting 10. Ohio State University School of Dentistry Orthodontic Residents 11. American Association of Orthodontists 12. American Bar Association, Section 13. CEA Dental Management Symposium 14. CEA Dental Management Symposium 22, , , , , , , , , , , , , , 2013 Practice Options & Acquisitions, Update on Healthcare Reform, Panel; Orlando, Florida Practice Options & Acquisitions, Practice Options & Acquisitions, Practice Options & Acquisitions, Practice Options & Acquisitions, Morning: Exit Strategies The Rat Race Is Over And The Rats Didn't Win!; Chicago, Illinois Afternoon: Entering Practice Make the First Choice the Right Choice!; Chicago, Illinois Co-Ownership Getting In, Staying In and Getting Out: The Good, The Bad and the Tax!; Chicago, Illinois Entering Practice Make the First Choice the Right Choice!; Columbus, Ohio 2013 Key to Excellence, Annual Session Practice Transition Seminar; Philadelphia, Pennsylvania Worker Classification in Professional Practices, Panel; Washington, D.C. Exit Strategies The Rat Race Is Over And The Rats Didn't Win!; San Diego, California Entering Practice, Make Your First Choice the Right Choice!; San Diego, California BOT WPP BIOS\ docx 10

11 15. ROE Dental Laboratory August 21, 2013 Exit Strategies The Rat Race Is Over And The Rats Didn't Win!; 16. ROE Dental Laboratory August 28, 2013 Co-Ownership Getting In, Staying In and Getting Out: The Good, The Bad and The Tax!; 17. American Bar Association, Section 18. Case Western Reserve University School of Dental Medicine, Senior Dental Class 19, , 2013 Buy-Sell Agreements in Dental Practices; San Francisco, California F William P. Prescott WHP December 4, 2013 Cincinnati, Ohio 20. William P. Prescott WHP December 11, American Academy of Dental Group Practice 2. American Bar Association, Section 3. American Bar Association, Section 4. American Bar Association, Section 3, , 2012, , 2012 Getting In, Staying In and Getting Out. Co- Ownership: The Good, The Bad and The Tax!; Las Vegas, Nevada Personal Goodwill, After the Appeal, Panel; San Diego, California Current Developments in Health Care Reform, Panel; San Diego, California NRP Audits and Worker Classification for Professional Practices What's New?, Panel; Washington, D.C. Buy-Sell Agreements for Professional Practices What's Important?, Panel; Washington, D.C. Structuring Buy-Outs for Retiring Professionals, Panel; Boston, Massachusetts Issues in Dividing Up and Transferring Property Out of Corporations and Partnerships, Panel; Boston, Massachusetts BOT WPP BIOS\ docx 11

12 5. Case Western Reserve University School of Dental Medicine, Senior Dental Class 6. BNA Tax Management Dial-In Conference; Co-Lecture with Alan Gassman, Esq. 29, 2012 November 30, 2012 Why Dentists Are Different Representing the Dental or Dental Specialty Practice G William P. Prescott WHP December 6, 2012 Pittsburgh, Pennsylvania 1. Case Western Reserve University 2. The Cleveland Clinic 3. MetroHealth Medical Center 4. Case Western Reserve University School of Dental Medicine 5. Cleveland Society of Orthodontists Joining And Leaving the Orthodontic Practice; Akron, Ohio 6. Heights Dental Study Club Solon, Ohio 7. American Bar Association, Section 8. Ohio State University School of Dentistry, Orthodontic Residents 9. Case Western Reserve University, Endodontic Residents 10. Case Western Reserve University, Senior Dental Class 11. BNA Tax Management Dial-In Conference August 1, 2011 August 17, 2011 August 30, 2011 IRS Perspectives on Health Care Reform, Panel; Washington, D.C. Joining And Leaving the Orthodontic Practice; Columbus, Ohio Why Dentists Are Different Representing the Dental or Dental Specialty Practice BOT WPP BIOS\ docx 12

13 H Ohio Dental Association, Annual Session 13. Case Western Reserve University, Orthodontic Residents 14. Cleveland Clinic Foundation, Dental Residents 15. American Bar Association, Section 16. Case Western Reserve University, AEGD Residents 17. William P. Prescott, E.M.B.A., J.D. Dental Seminars, LLC 1. Case Western Reserve University 2. Case Western Reserve University School of Dental Medicine 16, , 2011 October 6, 2011 October 21, 2011 November 10, 2011 December 9, 2011 Exit Strategies The Rat Race Is Over And The Rats Didn't Win! Non-Tax Succession Planning For The Dental Practice, Panel; Denver, Colorado Crystal City, Virginia 3. Veterans Administration Hospital 4. Chicago Dental Society Mid- Winter Meeting The Chicago Dental Society 5. Chicago Dental Society Mid- Winter Meeting The Chicago Dental Society 6. MetroHealth Medical Center, Dental Department 7. Case Western Reserve University 8. Ohio State University School of Dentistry Preparing for Practice Ownership, Panel, Sponsored by Matsco; Chicago, Illinois Blueprint for Success, Panel Sponsored by Matsco; Chicago, Illinois Planning Associate Buy-Ins & Owner Buy-Outs; Practice Options & Associate Employment; Planning Associate Buy-Ins & Owner Buy- Outs; Columbus, Ohio BOT WPP BIOS\ docx 13

14 9. Ohio State University School of Dentistry Orthodontic Residents 10. WRCS/Forum Health, Department of Surgery 11. American Bar Association, Section 12. American Bar Association, Section Joining And Leaving the Orthodontic Practice; Columbus, Ohio Planning Associate Buy-Ins & Owner Buy- Outs; Youngstown, Ohio Entity Selection, Fringe Benefits and 409A Compliance for Closely-Held Businesses and Professional Practices, Panel; Washington, D.C. Worker Classification Challenges The Hinge on Which So Many Business Issues Turn, Panel; Washington, D.C. 13. Seeskin, Blackburn, CPAs July Co-Ownership A Taxing Relationship; Cincinnati, Ohio Telecast 14. Case Western Reserve University Pediatric Dental Residents 15. American Bar Association, Annual Meeting 16. Pride Institute Co-Lecture with 17. American Bar Association, Section 18. Case Western Reserve University 19. Case Western Reserve University 20. American Bar Association, Section 21. American Bar Association, Section July August August August August Entity Selection, Fringe Benefits and 409A Compliance for Closely-Held Businesses and Professional Practices, Panel; San Francisco, California Associates, Partnerships & Appraisals; San Francisco, California Telecast: Entity Selection, Fringe Benefits and 409A Compliance for Closely-Held Businesses and Professional Practices, Panel Practice Options & Associate Employment; Co-Ownership A Taxing Problem, Panel; Toronto, Canada Current Developments for Closely Held Businesses and Professional Practices, Panel; Toronto, Ontario, Canada BOT WPP BIOS\ docx 14

15 22. American Dental Sales, Inc. Practice Brokers October Co-Ownership A Taxing Relationship; Orlando, Florida 23. American Dental Association, Annual Session October Preparing for Practice Ownership, Panel Sponsored by Matsco; Orlando, Florida 24. Pride Institute National Alumni Meeting 25. Pride Institute Co-Lecture with October November Current Developments in Dentistry and the Law Associates, Partnerships & Appraisals; Boston, Massachusetts 26. American Dental Association December Podcast Associate Employment Questions I Ohio Society of CPAs Co- Lecture with Michael P. Coyne, Esq. 1. Pride Institute Co-Lecture with 2. Case Western Reserve University 3. Case Western Reserve University 4. ADS Midwest Co-Lecture with Peter Ackerman, CPA 5. Ohio State University School of Dentistry-Orthodontic Residents 6. American Bar Association, Section 7. American Bar Association, Section 8. American Bar Association Annual Meeting December July Providing Health Insurance Under the New Laws; Small Business Council of America, What It Does and Who It Is; Columbus, Ohio Associates, Partnerships & Appraisals; San Rafael, California Successful Transitions; Chicago, Illinois Joining And Leaving the Orthodontic Practice; Columbus, Ohio Update on Personal Goodwill; Washington, D.C. Buy-Sell Agreements; Washington, D.C. Buy-Sell Agreements; Chicago, Illinois BOT WPP BIOS\ docx 15

16 9. American Dental Sales, Inc. July Update on Personal Goodwill and Anti-Churning Regulations Affecting Dentistry; Chicago, Illinois 10. Case Western Reserve University 11. Case Western Reserve University August Joining And Leaving the Dental Practice; 12. Hobe & Lucas, CPAs Partnerships Three Ways To Do It Seven Problems To Deal With; Independence, Ohio 13. Practice Valuation Study Group October Partnerships Three Ways To Do It Seven Problems To Deal With; Denver, Colorado 14. Academy of Dental CPAs October Partnerships Three Ways To Do It Seven Problems To Deal With; Estes Park, Colorado 15. Northern Virginia Dental Society November Fairfax, Virginia 16. William P. Prescott, M.B.A., J.D. - Dental Seminars, LLC November Baltimore, Maryland 17. The Cleveland Clinic December Associate Employment; J Pride Institute Co-Lecture with 19. Case Western Reserve University 1. Case Western Reserve University 2. American Bar Association, Section 3. Case Western Reserve University December December Associates, Partnership & Appraisals; Alexandria, Virginia Associate Employment; Buy-Sell Agreements What's New?; Lake Las Vegas, Nevada BOT WPP BIOS\ docx 16

17 4. Case Western Reserve University ; Pediatric Dental Residents 5. General Electric Commercial Credit 6. Pride Institute Co-Lecture with 7. Pride Institute Co-Lecture with 8. Ohio State University School of Dentistry Partnerships - Expert Panel; Atlanta, Georgia Associates, Partnerships & Appraisals; San Francisco, California Associates, Partnerships & Appraisals; Columbus, Ohio 9. Cleveland Society of Orthodontists Joining And Leaving the Orthodontic Practice; Solon, Ohio 10. Michigan Dental Association; Co-Sponsored with Bank of America 11. American Bar Association, Section 12. American Bar Association, Section 13. American Dental Association Annual Meeting Student Division 14. Case Western Reserve University 15. Ohio State University School of Dentistry Orthodontic Residents 16. Case Western Reserve University 17. Office of Chief Counsel, Internal Revenue Service Continuing Legal Education Program June July July August August Farmington Hills, Michigan Tax Aspects of the Sale and Purchase of a Professional Practice; Washington, D.C. Changing Entity Forms for Professional Practices; Washington, D.C. New Orleans, Louisiana Joining And Leaving the Orthodontic Practice; Columbus, Ohio Worker Classification: Employee or Independent Contractor? Atlanta, Georgia BOT WPP BIOS\ docx 17

18 18. Case Western Reserve University 19. Practice Valuation Study Group October Worker Classification - Update for the Dental Profession / Legal Updates 20. Chagrin Valley Study Group October Joining And Leaving the Dental Practice 21. Lorain County Dental Society October Joining And Leaving the Dental Practice K William P. Prescott, M.B.A., J.D. Dental Seminars, LLC 23. William P. Prescott, M.B.A., J.D. Dental Seminars, LLC 24. William P. Prescott, M.B.A., J.D. Dental Seminars, LLC 25. Case Western Reserve University School of Dental Medicine - Endodontic Residents 1. Pride Institute-Co-Lecture with 2. Case Western Reserve University October October November December Cincinnati, Ohio Columbus, Ohio Joining And Leaving the Dental Practice Associates, Partnerships & Appraisals; Atlanta, Georgia 3. UNLV School of Dentistry Las Vegas, Nevada 4. Case Western Reserve University 5. Ohio State University School of Dentistry 6. Pride Institute Co-Lecture with 7. The Dental Marketplace Co-Lecture with Pete Ackerman, CPA Columbus, Ohio Associates, Partnerships & Appraisals; Seattle, Washington Successful Transitions; Chicago, Illinois BOT WPP BIOS\ docx 18

19 8. The Dental Marketplace Co-Lecture with Guy Jaffe 9. Pride Institute Co-Lecture with 10. Pride Institute Co-Lecture with 11. Case Western Reserve University 12. Pride Institute Co-Lecture with June June Successful Transitions; St. Louis, Missouri Associates, Partnerships & Appraisals; Detroit, Michigan Associates, Partnerships & Appraisals; St. Louis, Missouri Associates, Partnerships & Appraisals; San Francisco, California 13. Pride Institute August National Alumni Meeting; Sonoma, California 14. Ohio State University School of Dentistry Orthodontic Residents 15. Pride Institute Co-Lecture with 16. Arizona Dental School Located in Mesa 17. Pride Institute Co-Lecture with 18. Case Western Reserve University 19. Pride Institute Co-Lecture with August August November The ABCs And XYZs for the Dentist; Columbus, Ohio Associates, Partnerships & Appraisals; Las Vegas, Nevada The ABCs And XYZs for the Dentist; Mesa, Arizona Associates, Partnerships & Appraisals; Nashville, Tennessee The ABCs And XYZs for the Dentist; Associates, Partnerships & Appraisals; Tampa, Florida L Collier, Sarner & Associates, Inc. December Practice Transitions; Chicago, Illinois 1. Case Western Reserve University BOT WPP BIOS\ docx 19

20 2. Western Regional Dental Convention Arizona Dental Society; Co-Lecture with Amy Morgan, CEO of Pride Institute 3. Ohio State University School of Dentistry Planning Your Ideal Transition, Life and Practice; Phoenix, Arizona Columbus, Ohio 4. American Bar Association, Section Personal Goodwill What's New? Panelist/Program Chair M Case Western Reserve University 6. Pride Institute Co-Lecture with 7. Pride Institute Co-Lecture with 8. Case Western Reserve University 9. Case Western Reserve University 10. American Law Institute/American Bar Association 11. Pride Institute Co-Lecture with 12. Pride Institute Co-Lecture with 13. William P. Prescott M.B.A., J.D., Dental Seminars, LLC 1. American Bar Association, Section 2. Ohio State University School of Dentistry July July July August October December December Associates, Partnerships and Appraisals; Newport Beach, California Associates, Partnerships and Appraisals; Boston, Massachusetts Representing the Professional Practice and Closely Held Business Associates, Partnerships and Appraisals; New York City, New York Associates, Partnerships and Appraisals; Memphis, Tennessee The ABCs And XYZs for the Dentist; Arlington, Virginia Exotic Applications of Personal Goodwill and Unreasonable Compensation; San Diego, California Columbus, Ohio BOT WPP BIOS\ docx 20

21 3. William P. Prescott, M.B.A., J.D. - Dental Seminars, LLC 4. Veterinary Practice Broker Association 5. Ohio State University School of Dentistry Foundations for Successful Valuations & Transitions; Chicago, Illinois Joining And Leaving the Professional Practice; Columbus, Ohio 6. The St. Louis Dental Society The ABCs And XYZs for the Dentist; St. Louis, Missouri 7. Case Western Reserve University 8. Case Western Reserve University School of Dentistry-Medicine 9. Case Western Reserve University School of Dentistry-Medicine 10. American Bar Association, Section July July Practice Valuations; Splitting Up the Family Business; San Francisco, California 11. Sullivan Schein Dental Company Designing, Relocating or Establishing the Practice Facility; 12. Academy of Dental CPAs October St. Louis, Missouri 13. William P. Prescott, M.B.A., J.D. - Dental Seminars, LLC November The ABCs And XYZs for the Dentist; Pittsburgh, Pennsylvania N Holiday Dental Conference November The Law & Your Dental Practice/Practice Succession & Associates; Charlotte, North Carolina 1. American Bar Association, Section 2. Northeast Ohio Dental Society Study Club Fringe Benefits for Professional Practices; Orlando, Florida Practice Succession; Beachwood, Ohio 3. Cleveland Clinic Foundation Practice Options; BOT WPP BIOS\ docx 21

22 4. Gunderson Lutheran Hospital, Annual Meeting The ABCs And XYZs for the Dentist; Lacrosse, Wisconsin 5. Cleveland Clinic Foundation Practice Options; 6. Ohio State University School of Dentistry 7. Case Western Reserve University School of Dentistry; Endodontic Residents 8. Ohio State University School of Dentistry 9. University of Maryland; Endodontic Residents Practice Options; Columbus, Ohio Practice Options; Practice Options; Columbus, Ohio Practice Options; Baltimore, Maryland 10. North Coast Spring Meeting Practice Succession & Associates/Practice Operations; O American Bar Association, Section 12. Case Western Reserve School of Dentistry 13. William P. Prescott M.B.A., J.D. - Dental Seminars, LLC 14. Case Western Reserve School of Dentistry 15. 1William P. Prescott, M.B.A., J.D. - Dental Seminars, LLC 1. American Bar Association, Section 2. Prescott/McCafferty Initiative, LLC Self-Sponsored 3. American Academy of Dental Group Practice Annual Meeting June June November Personal Goodwill; Washington, D.C. Practice Options/The Associate Interview Process; The ABCs And XYZs for the Dentist; Detroit, Michigan Practice Options/the Associate Interview Process; The ABCs And XYZs for the Dentist; New Orleans, Louisiana Tax Aspects of Joining And Leaving a Professional Corporation; San Antonio, Texas Practice Succession & Associates; Joining And Leaving a Group Practice; Miami, Florida BOT WPP BIOS\ docx 22

23 4. American Bar Association, Section 5. North Coast Spring Meeting/The Greater Cleveland Dental Society, Lake, Geauga, Summit, Lorain, Stark and Trumbull County Dental Societies 6. Case Western Reserve University School of Dentistry 7. Case Western Reserve University School of Dentistry July Tax Aspects of Joining And Leaving a Professional Corporation; National Teleconference Business, Legal, And Tax Planning For The Dental Practice; The Young Doctor/Practice Options The Young Doctor/Practice Options 8. Academy of Dental CPA's November Succession Planning for Dentistry P Prescott/McCafferty Initiative, LLC Self-Sponsored December Business, Legal, And Tax Planning for the Dental Practice; Chicago, Illinois 1. Rocky River Dental Study Club Exit Strategies; Rocky River, Ohio 2. Sullivan-Schein Dental Through Prescott/McCafferty Initiative, LLC 3. Ohio State University School of Dentistry 4. North Coast Spring Meeting/The Greater Cleveland Dental Society, Lake, Geauga, Summit, Lorain, Stark and Trumbull County Dental Societies 5. Case Western Reserve University School of Dentistry 6. Case Western Reserve University School of Dentistry July Practice Succession; Natick, Massachusetts The Young Doctor/Practice Options Business, Legal, And Tax Planning For The Dental Practice; The Young Doctor/Practice Options The Young Doctor/Practice Options 7. Bass Lake Study Club October Practice Succession and Retirement Plan Design; Mentor, Ohio BOT WPP BIOS\ docx 23

24 Q Sullivan-Schein Dental Through Prescott/McCafferty Initiative, LLC 9. Ohio State University School of Dentistry 10. Prescott/McCafferty Initiative, LLC Self-Sponsored 1. American Bar Association - Tax Section November November December Practice Succession; Cincinnati, Ohio The Young Doctor/Practice Options Practice Succession & Associates Succession Planning for Professionals; Scottsdale, Arizona 2. Lorain County Dental Society Minimizing Risks in Succession Planning; Lorain, Ohio 3. Cleveland Clinic Foundation Understanding Associate Contracts 4. Gennesee District Dental Society Succession Planning, Associates and Valuations; Flint, Michigan R Case Western University Reserve School of Dentistry 6. Case Western University Reserve School of Dentistry 7. Case Western University Reserve School of Dentistry 8. Prescott/McCafferty Initiative, LLC Self-sponsored 9. Prescott/McCafferty Initiative, LLC Self-sponsored 10. North Eastern Ohio Dental Study Club 11. 1Prescott/McCafferty Initiative, LLC Self-sponsored July October October November November December The Young Doctor/Practice Options; The Young Doctor/Practice Options; Practice Succession & Associates/The Sale & Purchase Seminar; Chicago, Illinois The Young Doctor/Practice Options; Business, Legal, And Tax Planning For The Dental Practice; Dallas, Texas Practice Succession Practice Operations & Personal Planning; Chicago, Illinois 1. Peter Ackerman, CPA The Law and Practice Transitions; Chicago, Illinois BOT WPP BIOS\ docx 24

25 2. Prescott/McCafferty Initiative, LLC Self-sponsored 3. Prescott/McCafferty Initiative, LLC Self-sponsored 4. Prescott/McCafferty Initiative, LLC Self-sponsored October October December Practice Succession & Associates/The Sale & Purchase Seminar; Cincinnati, Ohio Practice Succession & Associates/The Sale & Purchase Seminar; Dallas, Texas Practice Succession & Associates/ The Sale & Purchase Seminar; Chicago, Illinois S The Cleveland Clinic Foundation December Understanding Associate Contracts 1. American Dental Sales, Inc. Co-Ownership Arrangements; Orlando, Florida 2. Prescott/McCafferty Initiative, LLC Self-sponsored Practice Succession & Associates/ The Sale & Purchase Seminar; 3. Dental Summit V Legal Issues and Dental Management Service Organizations; Chicago, Illinois 4. Prescott/McCafferty Initiative, LLC Self-sponsored 5. Prescott/McCafferty Initiative, LLC Self-sponsored Practice Succession & Associates/ The Sale & Purchase Seminar; Columbus, Ohio Practice Succession & Associates/ The Sale & Purchase Seminar; Atlanta, Georgia T Southwest Dental Study Club November Legal Issues in Patient Treatment; 7. Peter Ackerman, CPA December The Law and Practice Transitions; Chicago, Illinois 1. National Residents Conference, Sponsored in 1998 by the MetroHealth Medical Center Division of Oral and Maxillofacial Surgery Associates/Partnerships and Practice Transitions 2. MetroHealth Medical Center Practice Options/Segment 1 3. Southern Hills Study Club Dental Malpractice BOT WPP BIOS\ docx 25

26 4. MetroHealth Medical Center Practice Options/Segment 2 5. Beachwood with Owen McCafferty, CPA and Lloyd Hollander, D.D.S., Ph.D. Self-sponsored Relocation or Establishment of the Dental Practice 6. Southwest Study Club Legal Issues in Dentistry 7. Medina County Study Club Legal Issues in Dentistry U Case Western Reserve University School of Dentistry 9. American Dental Sales, Inc. Presentation 10. Prescott/McCafferty Initiative LLC Self-sponsored 1. Alpha Omega Dental Fraternity Alumni Chapter, Case Western Reserve School of Dentistry 2. The Greater Cleveland Dental Society October October December Associateships and Practice Transitions Formation of Prescott/McCafferty Initiative LLC Practice Succession & Associates/ The Sale & Purchase Seminar; New Orleans, Louisiana Legal Issues in Relocating or Establishing the Practice Facility Establishing Your Retirement Plan and Selected Practice Transition Topics 3. MetroHealth Medical Center Practice Options, Segment 1 4. Columbus Dental Society with Dr. Ronald Arndt Planning for Retirement 5. MetroHealth Medical Center- Dental Residents Practice Options, Segment 2 6. Anicom Systems, Inc. with Owen McCafferty, CPA and Lloyd H. Hollander, D.D.S., Ph.D. Legal, Accounting and Psychological Issues in Relocating or Establishing the Practice Facility 7. MasterMind Dental Study Group The Basics of Hiring and Firing 8. Practice Valuation Study Group, San Antonio, Texas November Minimizing Risks in Advising Dental Clients BOT WPP BIOS\ docx 26

27 V Southwest Dental Study Club The Law and your Dental Practice/Associates, Partnerships and Ownership Transitions 2. MetroHealth Medical Center - Dental Residents 3. North Coast Spring Meeting, Sponsored by The Greater Cleveland Dental Society, Lake, Geauga, Summit, Lorain, Stark & Trumbull County Dental Societies 4. Case Western Reserve University School of Dentistry June Practice Options Employment Relations in the Dental Practice Practice Options W Mercer Global Advisors October The Law and Your Dental Practice 1. Case Western Reserve University School of Dentistry 2. MetroHealth Medical Center - Dental Residents Practice Options Practice Options 3. Pride Institute Detroit, Michigan June The Law and Dentistry X Pride Institute, Greenbrae, California 5. Meer Dental Company Chicago, Illinois 6. Meer Dental Company Open House/ 7. Case Western Reserve University School of Dentistry/Alumni 1. Case Western Reserve University School of Dentistry July November November Employment Relations in the Dental Practice The Law and Your Dental Practice/ Associates, Partnerships & Ownership Transitions The Law and Your Dental Practice/Associates/Partnerships & Ownership Transitions Current Topics in Dentistry/Selling Your Dental Practice Entering Private Practice BOT WPP BIOS\ docx 27

28 Y Z Study Group, Comprised of Approximately 50 Tax Lawyers, Certified Public Accountants and Bankers; Dayton, Ohio 3. MetroHealth Medical Center- Dental Residents 4. MetroHealth Medical Center- Dental Residents 5. Meer Dental Company 6. 7th Annual Dentistry and Law Conference, Chicago, Illinois 7. Ohio Society of CPA's, Annual Accounting Show 1. Case Western Reserve University School of Dentistry 2. Case Western Reserve University School of Dentistry 3. MetroHealth Medical Center - Dental Residents 4. MetroHealth Medical Center - Dental Residents 5. North Coast Spring Meeting The Greater Cleveland Dental Society, Lake, Geauga, Summit, Lorain, Stark and Trumbull County Dental Societies August October October Tax Aspects of Buy-Sell Agreements Legal Issues in Dentistry; Part I Legal Issues in Dentistry; Part II The Purchase and Sale of a Dental Practice Limited Liability Companies in Dentistry Asset Protection Entering Private Practice Entering Private Practice Legal Issues in Dentistry; Part I Legal Issues in Dentistry; Part II Practice Succession Planning in Dentistry 1. Fortune Practice Management Purchase and Sale of a Professional Practice 2. National Association of Certified Public Accountants Fringe Benefit Planning BOT WPP BIOS\ docx 28

29 3. QualChoice, Business Executives and Owners with over 100 Employees 4. MetroHealth Medical Center, Dental and Oral Surgery Departments Fringe Benefit Planning and Health Insurance Legal Issues in Dentistry/Purchase and Sale of a Dental Practice; Part I 5. Greenbriar Dental Study Club Legal Issues in Dentistry/Purchase and Sale of a Dental Practice 6. North Coast Spring Meeting, The Greater Cleveland Dental Society, Lake, Geauga, Summit, Lorain, Stark and Trumbull County Dental Societies Legal Issues in Dentistry/Purchase and Sale of a Dental Practice 7. Rocky River Dental Study Club Legal Issues in Dentistry/Purchase and Sale of a Dental Practice 8. MetroHealth Medical Center, Dental and Oral Surgery Departments Legal Issues in Dentistry/Purchase Sale of a Dental Practice; Part II 9. Hobe & Lucas, CPA's August Fringe Benefit Planning 10. Baldwin-Wallace College Executive M.B.A. Program Business Issues AA Forest City Dental Study Club Legal Issues in Dentistry/Purchase and Sale of a Dental Practice 12. Ohio Society of CPA's November The Taxation of the Purchase and Sale of a Business BB MetroHealth Medical Center - Dental Residents 2. MetroHealth Medical Center - Dental Residents 1. MetroHealth Medical Center - Dental Residents Legal Issues in Dentistry; Part I Legal Issues in Dentistry; Part II Legal Issues in Dentistry BOT WPP BIOS\ docx 29

30 CC North Coast Spring Meeting, The Greater Cleveland Dental Society, Lake, Geauga, Summit, Lorain, Stark and Trumbull County Dental Societies 3. Meer Dental Company Annual Open House October Practice Succession Planning in Dentistry Practice Succession Planning in Dentistry 1. Lorain County Dental Society October Practice Valuation for Dental Practices BOT WPP BIOS\ docx 30